The Impact of Cost Accounting Techniques on the Financial Performance of Large Firms and Small and Medium Enterprises. | ||||
| الفکر المحاسبى | ||||
| Volume 27, Issue 4, December 2023, Page 13-56 PDF (743.5 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/atasu.2023.332293 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Mohamed Hassan Abd-Elmageed | ||||
| Faculty of Commerce - Ain Shams University | ||||
| Abstract | ||||
| The aim of this study is to investigate the effects of Cost Accounting Techniques on financial performance of both large firms and small & medium-sized enterprises (SMEs) in Egypt. This will be accomplished by analyzing the influence of marginal cost and absorption cost on both return on assets and net profit margin, and by tracing if there are any differences between the impacts on small and medium enterprises and large firms or not. An empirical study was conducted on both small and medium enterprises and large firms, and after collecting questionnaire results from those who work in small and medium enterprises and large firms, results from four hundred valid questionnaires for both SME’s and large firms were thoroughly analyzed. The findings suggest that there is a direct impact of marginal cost and Absorption cost on both return on assets and net profit margin for both small and medium enterprises and large firms. | ||||
| Keywords | ||||
| Cost accounting techniques; large firms and Small and Medium Enterprises; Marginal cost; Absorption cost; Return on assets; Net profit margin | ||||
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